2004 (11) TMI 424

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.... Jt. CDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The prayer in the application is for dispensing with the pre-condition of deposit of duty amount of Rs. 31,40,086/- and penalty of Rs. 30,82,670/-. 2. Shri D.B. Shroff, ld. Advocate, appearing for the appellant submits that the said demand has been confirmed by classifying their final products of Coated Calcite unde....

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....at the goods in question were properly classifiable under heading 25.05 and covered by Notification No. 04/94. The said bona fide belief was confirmed on the basis that the appellant's own factory at Sion and Sewri, which are engaged in the manufacture of the same product, filed classification list with their jurisdictional Central Excise authorities who were also of the opinion that the goods are....